Author: Faisal Shahnawaz

  • Temporary import of arms, ammunition by foreign hunters allowed

    Temporary import of arms, ammunition by foreign hunters allowed

    ISLAMABAD: The ministry of commerce has allowed temporary import of arms and ammunition by foreign hunters by amending Import Policy Order, 2016.

    The ministry issued SRO 565(I)/2019 to amend Import Policy Order, 2016.

    It said: “Temporary import-cum-export of arms and ammunition by foreign hunters shall be allowed subject to NOC from the ministry of interior.”

  • SRB launches amnesty scheme for exemption from penalty

    SRB launches amnesty scheme for exemption from penalty

    KARACHI: Sindh Revenue Board (SRB) on Monday launched an amnesty scheme to exempt penalty amount on payable as sales tax on services.

    However, concession has been granted on the payment of default surcharge.

    The SRB issued notification stating that the provincial revenue board had exempted the whole of the amount of penalty and such of the amount of default surcharge as is in excess of the amount of default surcharge, provided that the principal amount of the tax and the following amount of the default surcharge thereon are deposited during the periods as specified below:

    (a) the principal amount of tax (as outstanding on May 21, 2019) along with 5 percent of the amount of default surcharge thereon if deposited during the period from May 21, 2019 to May 27, 2019.

    (b) the principal amount of tax (as outstanding on May 21, 2019) along with 10 percent of the amount of default surcharge thereon if deposited during the period from May 28, 2019 to June 03, 2019.

    (c) the principal amount of tax (as outstanding on May 21, 2019) along with 15 percent of the amount of default surcharge thereon if deposited during the period from June 04, 2019 to June 10, 2019.

    (d) the principal amount of tax (as outstanding on May 21, 2019) along with 20 percent of the amount of default surcharge thereon if deposited during the period from June 11, 2019 to June 20, 2019.

    (e) the principal amount of tax (as outstanding on May 21, 2019) along with 25 percent of the amount of default surcharge thereon if deposited during the period from June 21, 2019 to June 30, 2019.

    The SRB said that the word ‘deposited’, used in the notification, means deposited by means of the Computerized Payment Receipt (CPR) so generated.

    The SRB further said that benefits of exemption of penalty and default surcharge, as specified in the notification, shall also be available in relation to the arrears of the tax (so outstanding on the May 21, 2019) payable under Sindh Sales Tax Ordinance, 2000 and under the Sindh Sales Tax on Services Act, 2011 by:

    (i) persons who are liable to be registered under Section 24 of the Act but were not registered, provided that:

    (a) they get themselves registered with SRB in the prescribed manner during the aforementioned periods from May 20, 2019 to June 30, 2019;

    (b) they deposited their tax liabilities for the principal amount of tax along with the aforementioned percentage of the amount of default surcharge thereon in relation to the tax periods from the date of the commencement of their economic activity to the tax period of May 2019;

    (c) they also e-file their tax returns, for the tax periods from date of commencement of their economic activity of taxable services to the tax period May 2019 during the period from the date of this notification to June 30, 2019.

    Explanation: For the purpose of word ‘registered’ in the case of withholding agents shall mean ‘e-signed up’ in terms of Sindh Sales Tax Special Procedure (Withholding) Rules, 2014;

    (ii) persons who were registered but were non-filers or null-filers or nil-filers of their tax returns;

    (iii) persons who were late-registered with SRB and they did not file all of their tax returns for the tax periods from the date of commencement of their economic activity of taxable services;

    (iv) persons who withheld any amount of Sindh sales tax but have either not deposited that withheld amount in provincial government account or have deposited the withheld amount in a head of account other that the Sindh government’s head of account.

    (v) persons who determine the arrears through self-detection and self-assessment;

    (vi) persons who short-paid any amount of tax in their tax returns and persons against whom any arrears of tax was detected in SRB’s scrutiny of tax returns or in SRB’s audit of taxpayers’ record;

    (vii) persons against whom any tax amount has been determined or assessed or adjudged, by an officer of the SRB, through an order or decision passed under the Sindh Sales Tax on Services Act, 2011, or the rules/notification issued thereunder;

    (viii) persons against whom any tax liability has been adjudged or confirmed by the Commissioner (Appeals) or the Appellate Tribunal;

    (ix) persons whose cases are under assessment or under adjudication with any officer of the SRB or are pending, at the appellate stage with the Commissioner (Appeals) or with the Appellate Tribunal; and

    (x) persons whose cases are under litigation in any court of law including the High Court or the Supreme Court.

    The SRB said that the benefits of this notification, to the extent as specified below, shall also be available in case where a person has late paid the principal amount of tax prior to the date of this notification and/ or has not yet discharged the liability of penalty (whether the prescribed amount or the adjudged amount of the penalty) and the default surcharge on such late payment provided that he pays an amount equal to:

    (a) 5 percent of such amount of penalty and 15 percent of such amount of default surcharge (as outstanding on May 21, 2019) in provincial government account during the period from May 21, 2019 to June 3, 2019;

    (b) 10 percent of such amount of penalty and 20 percent of such amount of default surcharge (as outstanding on May 21, 2019) in provincial government account during the period from June 04, 2019 to June 20, 2019; and

    (c) 15 percent of such amount of penalty and 25 percent of such amount of default surcharge (as outstanding on May 21, 2019) in provincial government account during the period from June 20 21, 2019 to June 30, 2019.

    The SRB said that if the whole of the dues of the principal amount of tax and the aforementioned prescribed percentage of the amount of default surcharge thereon are paid by a person in terms of this notification, he shall not be prosecuted under Section 49 of the Act and the offence, to the extend of the arrears of the tax paid under this notification, shall also be compounded under Section 46 of the Act.

    The SRB further said that if the principal amount of the tax and the aforementioned percentage of the amount of the default surcharge thereon, as are paid in terms of this notification by the persons in clauses (vi) (vii) (viii) (ix) and (x) of paragraph 2 of the notification, are held to be not payable in view of the order issued by the respective competent authority (i.e. the adjudicating officer or the commissioner appeals or the appellate tribunal or the court of law), the officer of the SRB, not below the rank of an assistant commissioner, shall allow tax adjustment/credit of the amount or alternately, shall refund the amount, so paid, within 90 days from the date of receipt of the taxpayer’s application, for refund or for tax adjustment/credit, together with a copy of the order/judgment and also of the evidence that the incidence of the tax was not passed on to the service recipient.

    The SRB further said that the notification would not apply for refund or adjustment of any amount of tax or default surcharge or penalty as has already been paid or recovered on any date prior to May 21, 2019.

  • FBR issues draft rules to implement tax amnesty scheme 2019

    FBR issues draft rules to implement tax amnesty scheme 2019

    ISLAMABAD: Federal Board of Revenue (FBR) on Monday notified draft rules to implement tax amnesty scheme 2019. The FBR invited comments or objections on the rules by May 22, 2019.

    According to the draft rules, the FBR notified following conditions for making declaration for foreign and domestic declaration:

    (1) For the purpose of incorporation of undisclosed assets and undisclosed expenditure declared under the Ordinance (asset declaration):

    (a) where income tax return for tax year 2018 has not been filed, the declarant shall, along with the declaration or such date as extended by the board [FBR], file

    (i) income tax return for the tax year 2018; and

    (ii) wealth statement or financial statement, as the case may be as on June 30, 2018.

    (b) Where income return for tax year 2018 has been filed under the provisions of the Income Tax Ordinance, 2001, the declarant shall, along with the declaration or such date as extended by the board, revise –

    (i) income tax return and financial statement filed for tax year 2018, if declarant is a company; or

    (ii) wealth statement, if the declarant is an individual or an association of persons.

    (2) Where as person declares undisclosed sales in terms of Section 3, he shall declare the undisclosed sales subject to the Sales Tax Act, 1990 and the Federal Excise Act, 2005 from July 2014 to June 2018, in the first sales tax and federal excise return, due after the declaration.

    (3) For the purpose of section 3 and 4 of the ordinance, in case of payment of tax of foreign assets –

    (a) the value of such assets shall be declared in respective foreign currency on Board’s website portal;

    (b) tax shall be paid in foreign currency as per procedure specified by the State Bank of Pakistan at the rate specified under the Ordinance; and

    (c) in case of tax payment after June 30, 2019 liability of tax and default surcharge shall be paid in foreign currency as per procedure specified by the SBP and will be calculated in Pak Rupee at an exchange rate prevailing on the date of payment.

    (4) For the purpose of clause (d) of Section 8 of the Ordinance, in case of foreign assets not being repatriated into Pakistan, if such assets represent cash or any other bearer assets, the same or its proceeds shall be deposited and retained in a foreign bank account of the declarant till June 30, 2019 and bank statement as evidence thereof, shall be provided by July 30, 2019 or such date as extended by the Board.

    (5) Payment of tax for original demand:

    For the purpose of sub-section (4) of Section 6 of the Ordinance, default surcharge and penalty shall not apply if, –

    (a) tax determined by an officer of Inland Revenue in the original order, is paid up to June 30, 2019;

    (b) such original order or an appellate order passed against such original order has not yet attained finality.

    Explanation: An original order passed by and officer of Inland Revenue or an appellate order passed by an appellate authority shall be taken to be final if no right of appeal has been provided against such orders or no appeal has been filed within the time limit prescribed under the applicable laws against such orders.

    (6) Payment of tax under other laws:

    For the purpose of Section 4, 12 and 16 of the Ordinance, where the declarant has paid tax under the Ordinance, no tax shall be payable by the declarant under the Income Tax Ordinance, 2001, the Sales Tax Act, 1990 and Federal Excise Act, 2005 in respect of such undisclosed assets, undisclosed expenditure or undisclosed sales.

    (7) Revision of declaration:

    Any person who having filed a declaration hereinafter referred to as the ‘original declaration’ discovers any omission, mistakes, computational error or wrong statement therein may file revised declaration within the due date specified in Section 3 of the Ordinance subject to the condition that the value of assets and the tax paid thereon shall not be decreased.

  • Stock market gains 84 points after early day losses

    Stock market gains 84 points after early day losses

    KARACHI: The stock market ended with gain of 84 points after recovery from massive loss earlier in the day on Monday.

    The benchmark KSE-100 index of Pakistan Stock Exchange (PSX) closed at 33,250 points as against 33,166 points showing an increase of +84 points

    Analysts at Arif Habib Limited said that KSE-100 index showed first signs of recovery and that too on a day when SBP is scheduled to announce monetary policy.

    Buying activity was observed in index heavy weights after an initial plunge of 814 points.

    Several stocks especially Cement sector, saw lower circuits. E&P Sector showed mixed reaction throughout the day, with OGDC trading above last trading day’s closing whereas PPL and POL saw attrition.

    PPL hit lower circuit, but recovered by the end of session. Similarly, O&GMCs performed well and SSGC, SNGP were seen trading at upper circuits.

    Sectors contributing to the performance include Banks (+74 points), O&GMCs (+50 points), Fertilizer (+31 points), Transport (+18 points), Tobacco (+15 points) and E&P (-118 points).

    Volumes increased significantly from 90 million shares to 166 million shares (+83 percent DoD).

    Similarly, Average traded value also doubled from US$ 21 million to US$ 41 million.

    Stocks that contributed significantly to the volumes include KEL, TRG, UNITY, LOTCHEM and PIBTL, which formed 29 percent of total volumes.

    Stocks that contributed positively include ENGRO (+44 points), HBL (+41 points), UBL (+33 points), PSO (+22 points) and PIBTL (+18 points). Stocks that contributed negatively include PPL (-94 points), MCB (-26 points), OGDC (-22 points), FFC (-10 points) and MTL (-9 points).

  • SBP increases policy rate by 150 basis points in line with IMF directives

    SBP increases policy rate by 150 basis points in line with IMF directives

    KARACHI: State Bank of Pakistan (SBP) on Monday increased key policy rate by 150 basis points to 12.25 percent, which is inline with the direction of newly agreed loan program with the IMF.

    The SBP in a statement said that there have been three notable developments since the last Monetary Policy Committee (MPC) meeting in March 2019.

    First, the government of Pakistan has reached a staff-level agreement with the International Monetary Fund for 39-month long Extended Fund Facility of around US$ 6.0 billion.

    The program is designed to restore macroeconomic stability and support sustainable economic growth, and is expected to unlock considerable additional external financing.

    Second, trends in government borrowing reflect a widening fiscal deficit during the first nine months of FY19 when compared to the same period in FY18.

    In addition, a greater reliance on central bank financing of the deficit has acted to dilute the impact of previous monetary tightening. Finally, since the last MPC, the exchange rate has depreciated by 5.93 percent to PKR 149.65 per USD, at the close of 20th May 2019, reflecting a combination of underlying macroeconomic factors and market sentiment considerations.

    SBP’s estimates show that economic growth is expected to slow in FY19 but rise modestly in FY20.

    This slowdown is mostly due to lower growth in agriculture and industry. More than two-thirds of real GDP growth in FY19 is expected to come from services.

    Going forward, some gradual recovery in economic activity is expected on the back of improved market sentiment in the context of the IMF supported program, a rebound in the agriculture sector and government incentives for export-oriented industries.

    The current account deficit narrowed to US$ 9.6 billion in Jul-Mar FY19 as compared to a deficit of US$ 13.6 billion during the same period last year, a fall of 29 percent.

    The reduction is mainly driven by import compression and a healthy growth in workers’ remittances. This impact was partially offset by higher international oil prices.

    The non-oil trade deficit declined from US$ 13.7 billion in Jul-Mar FY18 to US$ 11.0 billion in Jul-Mar FY19 reflecting the impact of stabilization policies implemented so far.

    Recent indicators suggest export volumes have begun to grow although total export receipts have not grown due unfavorable prices.

    Despite the improvement in the current account and a noticeable increase in official bilateral inflows, the financing of the current account deficit remained challenging.

    Consequently, reserves declined to US$ 8.8 billion as of 10th May 2019 from US$ 10.5 billion at end-March 2019. The exchange rate also came under pressure in the last few days.

    In SBP’s view, the recent movement in the exchange rate reflects the continuing resolution of accumulated imbalances of the past and some role of supply and demand factors.

    SBP will continue to closely monitor the situation and stands ready to take measures, as needed, to address any unwarranted volatility in the foreign exchange market.

    Furthermore, the current level of reserves is below standard adequacy levels (equal to three months of imports cover). As noted in previous MPC statements, deep structural reforms are required to improve productivity and competitiveness of export-oriented sectors and improve the trade balance.

    The overall fiscal deficit is likely to be considerably higher during Jul-Mar FY19 as compared to the same period last year due to a shortfall in revenue collection, higher than budgeted interest payments and security related expenditures. From a monetary policy perspective, a growing portion of the fiscal deficit has been financed through borrowings from SBP.

    In absolute terms, the government borrowed Rs 4.8 trillion from SBP during 1st Jul-10th May FY19, which is 2.4 times the borrowing during the same period last year.

    A major portion of this borrowing from the SBP (Rs 3.7 trillion) reflects a shift away from commercial banks which were reluctant to lend to the government at prevailing rates.

    The resulting increase in monetization of the deficit has added to inflationary pressures.

    Despite the recent tightening of monetary policy, private sector credit rose 9.4 percent during 1st Jul-10th May, FY19.

    Much of the increase in credit was for working capital needs due to higher input prices. The expansionary impact of higher government borrowing and private sector credit on broad money supply (M2) was partly offset by a contraction in net foreign assets of the banking sector.

    In aggregate, broad money supply grew by 4.7 percent during 1st Jul – 10th May, FY19.

    The consumer price index (CPI) rose 9.4 percent in March 2019 and 8.8 percent in April 2019, on a y-o-y basis. Average headline CPI inflation reached 7.0 percent in Jul-Apr FY19 compared to 3.8 percent in the same period last year.

    Moreover, the annualized headline month-on-month inflation has risen considerably in the last three months due to the recent hike in domestic fuel prices and rising food prices and input costs.

    As such, inflationary pressures are likely to continue for some time. The most recent IBA-SBP consumer confidence survey also shows that most households expect higher inflation during the next six months.

    Taking into account the recent developments discussed above and outlook for key sectors, average headline CPI inflation is expected to be in the range of 6.5-7.5 percent in FY19 and it is anticipated to be considerably higher in FY20.

    This inflation outlook is subject to a number of upside risks from an expected rationalization of taxes in the upcoming budget, potential adjustments in electricity and gas tariffs, and volatility in international oil prices. The inflation outlook suggests a fall in real interest rates on a forward-looking basis.

    Taking into account the above considerations and the evolving macroeconomic situation, the MPC noted that further policy measures are required to address underlying inflationary pressures from (i) higher recent month-on-month headline and core inflation outturns; (ii) recent exchange rate depreciation; (iii) an elevated fiscal deficit and its increased monetization, and (iv) potential adjustments in utility tariffs.

    In this context, the MPC decided to increase the policy rate by 150 bps to 12.25 percent effective from 21st May 2019.

  • Customs Intelligence Lahore to auction vehicles on May 23

    Customs Intelligence Lahore to auction vehicles on May 23

    LAHORE: Directorate of Intelligence and Investigation, Customs, Lahore has announced auction of vehicles to be held on May 23 at State Warehouse of the directorate.

    Following vehicles would be presented for the auction:

    1. Toyota progress car, 2927cc, 1999, JCJ11-0005820.

    2. BMW car 745I, 2003, WBAGL22000DP38322.

    3. Honda Civic Hybrid car, 1339cc, 2006, FD3-1006468.

    4. Honda Accord car CL-9, 2002, CL9-1000417.

    5. Toyota Mark-X car, 2005, GRX120-0025787.

    6. Honda Accord car (inspire), 2003, UCI-1007210.

    7. Jaguar X-Type 2.5 car, 2006, SAJAC51MX2XC26667.

    8. Toyota Crown car, 2003, JZS175-0064405.

    9. Toyota Crown car, 2001, JZS171-0075220.

    10. Toyota Crown car, 2007, GRS182-5014070.

    11. Honda Accord car, 2004, CL9-1050040.

    12. Triumph Heavy Motor cycle Colour Black, 2010, PROTOTYPEVH004CP2.

    13. Heavy Motor Cycle Yamaha Brand 1000cc made in Japan, R12000, JYARN041000003182.

    14. Toyota Vitz car, 2005, KSP90-0001037.

    15. Toyota Mark-X car Black, 2008, GRX120-3059202.

    16. Yamaha Dragstar Heavy Motor cycle 1100cc, 2002, VP10J-001201.

    17. Yamaha Heavy Motor cycle 500cc, 2006, JYASJ031000032395.

    18. Honda Heavy Bike 200cc, 2006, TA200-0034612.

    19. Honda Heavy Motor Cycle, 1992, 2073695.

    20. Toyota Mark-X Car 300, 2006, GRX121-1007695.

    21. Toyota Mark-X car 250, 2005, GRX120-3005684.

    22. BMW Car 750Li, 2002, WBAGN62040DE55989.

    23. Honda Civic car, 2006, FD3-1004522.

  • Rupee falls further against dollar in mid-day trading

    Rupee falls further against dollar in mid-day trading

    KARACHI: The Pak Rupee fell further 80 paisas against dollar in mid-day trading on Monday.

    The dollar is being traded at Rs148.80 as compared with the closing of last Saturday at Rs148 in Interbank Foreign Exchange Market.

    The dollar is being traded all time high against rupee in both Interbank Foreign Exchange Market and cash ready market.

  • ICAP suggests reviewing extra tax on electricity, gas consumption by industrial, commercial consumers

    ICAP suggests reviewing extra tax on electricity, gas consumption by industrial, commercial consumers

    KARACHI: Institute of Chartered Accountants of Pakistan (ICAP) has suggested the tax authorities to review imposition of extra sales tax on electricity and gas as this levy is passed unnecessarily to consumers by utility companies.

    The ICAP in its tax proposals for budget 2019/2020 submitted to Federal Board of Revenue (FBR) said that in terms of SRO 509(I)/2013 read with Special Procedures thereof, every electric power and gas distribution company / organization supplying electricity or gas to commercial and industrial consumers is required to charge and collect extra tax at 5 percent having monthly bill exceeding Rs15,000/- and which have either not provided their sales tax registration number or not appearing in the Active Taxpayers’ List.

    The ICAP said that to make reasonable amendments in SRO 509(I)/2013 considering the practical issues being faced by taxpayers as given below in “rational for change.”

    This SRO has posed following questions, as a result of which extra tax is unnecessarily being passed on by utility companies to its consumers:

    a) Majority of electricity connections / accounts are maintained in the name of person who possesses the ownership of commercial / industrial property.

    Therefore, particulars of the consumers available on sales tax registration certificate / upon FBR portal do not match with the name of the account holders.

    b) Banks, Insurance companies, Telecommunication companies, Large Multinational and other similar organizations operate through numerous business locations, manufacturing premises, facilitation offices, distribution & warehouses which, in most cases, are not in the name of such organizations.

    Further, sales tax registration particulars on FBR Portal do not reflect all such business places from which business operations are carried out.

    If the procedures envisaged in SRO 509 are followed, extra tax would be charged and collected from registered persons in respect of all of their electric connections, which are not in the name of such registered persons.

    Furthermore, updation of these particulars (e.g.business locations) on FBR database may take considerable time and Banks, Insurance companies, Telecommunication\ companies, Large Multinational which are already registered for sales tax, will have to bear extra tax of 5 percent on all such electric & gas connection just because they are not updated in their name over FBR Web Portal.

    c) Institutions owned by Federal and Provincial governments, defense organization, social sector institution and various other service providers are either not required to obtain sales tax registration number or are registered under Provincial Law.

    Hence, they neither possess any sales tax registration number nor are required to obtain any registration under the STA.

    However, most of the aforesaid organizations or institutions are commercial consumers and by virtue of the SRO, they are unnecessarily suffering extra tax.

    d) Cottage Industry, retailers, hospitals, various agencies, diplomatic missions, privileged persons and organizations have been specifically exempted under the Sixth Schedule to the STA and are not required to obtain registration.

    However, most of the aforesaid organizations or institutions are commercial consumers and by virtue of SRO, they are unnecessarily suffering extra tax.

    e) Payment of extra tax on accrual basis (bill basis) by utility companies in the backdrop of low recovery ratio / non-payment of electricity bill by government and private institutions poses a great liquidity threat to utility companies.

    “Hence, it is recommended that extra tax should be recovered on receipt basis, as it was never a tool for revenue generation but a penal provision to induce registration drive.”

  • Additional advance tax proposed on all type of motor vehicles to discourage premium

    Additional advance tax proposed on all type of motor vehicles to discourage premium

    The Overseas Chamber of Commerce and Industry (OICCI), representing foreign investors and multinational companies in Pakistan, has proposed the imposition of an additional advance tax of Rs100,000 on all types of motor vehicles sold before registration.

    (more…)
  • Pakistan Customs announces auction of fresh lot vehicles on May 22 at West Wharf Karachi

    Pakistan Customs announces auction of fresh lot vehicles on May 22 at West Wharf Karachi

    KARACHI: Model Customs Collectorate (MCC) Appraisement (West) has announced auction of fresh lot of vehicles to be held on May 22, 2019 at West Wharf Karachi.

    Following vehicles will be presented for auction:

    01. Suzuki Spacia Car, Chassis No. MK42S-147136, Model 2016

    02. Nissan Safari Van, Chassis No. DR64V-801926, Model 2014

    03. Honda Vezel Hybrid, Chassis No. RU3-1076651, Model 2015

    04. Nissan Dayz Car, Chassis No. B21-W-0322718, Model 2015

    05. Nissan Note E-power 1198CC, Chassis No. HE12-160002, Model 2018

    06. Daihatsu Cast Car 658CC, Chassis No. LA250S-0098171, Model 2017

    07. Suzuki Every Van, Chassis No. DA17W-117175, Model 2015

    08. Daihatsu Wagon 658CC, Chassis No. S331G-0028698, Model 2015

    09. Daihatsu Mira Car 658CC, Chassis No. LA350S-0039236, Model 2017

    10. Daihatsu Mira Car, Chassis No. LA350S-0039236, Model 2016

    11. EK Wagon Car, Chassis No. B1W-0224971, Model 2016

    12. Suzuki Alto Car 658CC, Chassis No. HA-36V132435, Model 2018

    13. Toyota Passo Car 996CC, Chassis No. M710A-0018576, Model 2018

    14. Nissan Clipper Van, Chassis No. DR64V-802265, Model 2014

    15. Nissan Note E-Power 1198CC, Chassis No. HE12-023466, Model 2016

    16. Aqua Hybrid Car 1496CC, Chassis No. NHP10-6692279, Model 2017

    17. Daihatsu Move Car 658CC, Chassis No. LA150S-0163586, Model 2018

    18. Suzuki Alto Car, Chassis No. HE36S-352581, Model 2017

    19. Mitsubishi EK Wagon Car, Chassis No. B11W-0307757, Model 2017

    20. Honda Hybrid Freed, Chassis No. GP3-1216644, Model 2014

    21. Hustler Suzuki, Chassis No. MR31S-311545, Model 2016

    22. Honda Hybrid Vezel, Chassis No. RU3-1261776, Model 2017

    23. Suzuki Alto, Chassis No. HA36S-268860, Model 2015

    24. Suzuki Every Van, Chassis No. DA17V-118575, Model 2015

    25. Suzuki Every Van, Chassis No. DA17V-152270, Model 2015

    26. Suzuki Every Van, Chassis No. DA64V-844736, Model 2014

    27. Toyota Hiace 1998ml, Chassis No. TRH200-0197415, Model 2014

    28. Toyota Passo 996CC, Chassis No. M700A-008545

    29. Toyota CH-R 1797ml, Chassis No. ZYX10-2044946, Model 2017

    30. Suzuki Every Van, Chassis No. DA64V-846379, Model 2014

    31. Suzuki Every Van, Chassis No. DA64V-856593, Model 2014

    32. Toyota Vitz Car 996CC, Chassis No. KSP130-216623, Model 2016

    33. Nissan Note E-Power 1198CC, Chassis No. HE12-034249, Model 2017

    34. Daihatsu Hijet Cargo Van 658CC, Chassis No. S33AV-0115549, Model 2014

    35. Toyota Vitz Car 996CC, Chassis No. KSP130-2168685, Model 2016

    36. Toyota Passo Car 996CC, Chassis No. M700A-0002119, Model 2016

    37. Daihatsu Move Car 658CC, Chassis No. LA150S-0092633, Model 2016

    38. Suzuki Alto Car, Chassis No. HA36S-292654, Model 2016

    39. Hybrid Honda Vezel, Chassis No.RU3-1312927, Model 2018

    40. Daihatsu E:S Mira 658CC, Chassis No. LA300S-1413146, Model 2017

    41. Daihatsu Move 658CC, Chassis No. LA150S-117996, Model 2017

    42. Nissan NV100 Clipper Van, Chassis No. DR64V809451, Model 2014

    43. Daihatsu Hijet Van 658CC, Chassis No. S321V-0231972, Model 2014

    44. Cast Daihatsu 658CC, Chassis No. LA250S-0073212, Model 2016

    45. Daihatsu Pixis Epoch 658CC, Chassis No. LA300A-1046502, Model 2017

    46. Honda Vezel Hybrid, Chassis No. RU3-1207278, Model 2016

    47. Suzuki Every Van, Chassis No. DA64V-830205, Model 2014

    48. Hybrid Toyota Aqua 1491ml, Chassis No. NHP10-6507291, Model 2016

    49. Suzuki Alto Car, Chassis No. HA36S-309433, Model 2016

    50. Suzuki Alto Car, Chassis No. HA36S-284777, Model 2016

    51. Hybrid Honda Vezel, Chassis No. RU4-1022328, Model 2015

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